REGISTERED NUMBER: 13310561 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2025

for

Berfa Garden Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Lewis

SECRETARY:

REGISTERED OFFICE:

Llanrhos

Glan Beuno Estate

Bontnewydd

Caernarfon

Gwynedd

LL55 2UB

REGISTERED NUMBER:

13310561 (England and Wales)

ACCOUNTANTS:

A.Hughes-Jones, Dyson & Co.

Capel Moreia

South Penrallt

Caernarfon

Gwynedd

LL55 1NS

FIXED ASSETS

Tangible assets

4

12,239

14,749

CURRENT ASSETS

Debtors

5

39,542

36,484

Cash at bank

8,641

3,632

48,183

40,116

CREDITORS

Amounts falling due within one year

6

43,578

30,224

NET CURRENT ASSETS

4,605

9,892

TOTAL ASSETS LESS CURRENT LIABILITIES

16,844

24,641

CREDITORS

Amounts falling due after more than one year

7

11,601

21,720

NET ASSETS

5,243

2,921

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

5,242

2,920

5,243

2,921

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12th September 2025 and were signed by:

G Lewis - Director

1.	STATUTORY INFORMATION

Berfa Garden Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st May 2024

20,698

Additions

1,056

At 30th April 2025

21,754

DEPRECIATION

At 1st May 2024

5,949

Charge for year

3,566

At 30th April 2025

9,515

NET BOOK VALUE

At 30th April 2025

12,239

At 30th April 2024

14,749

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

39,542

36,484

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

6,917

13,913

Hire purchase contracts

3,203

3,203

Taxation and social security

31,660

12,057

Other creditors

1,798

1,051

43,578

30,224

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

3,070

9,987

Hire purchase contracts

8,531

11,733

11,601

21,720